Adoption of the International Standards on Ethics for Sustainability Assurance Engagements in the Kingdom

اعتماد المعايير الدولية لسلوك وآداب المهنة لتأكيد معلومات الاستدامة في المملكة

The International Ethics Standards Board for Accountants (IESBA) issued ethics standards on sustainability assurance, forming Part 5 of the International Code of Ethics along with consequential amendments to Parts 1-4. Following the Saudi Organization for Chartered and Professional Accountants' (SOCPA) Professional Ethics Committee procedures, the committee decided on 20-08-1447 AH (corresponding to 08-02-2026) to adopt the international version for application in the Kingdom, with early application permitted, subject to the amendments specified in the adoption document.

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